International Tax Planning and Strategies of Multinational Enterprises in China

DOI

10.2991/icetem-17.2017.6How to use a DOI?

Keywords

international taxation; multinational enterprise; strategy

Abstract

The globalization of economy brings the new opportunities of development for enterprises. The importance of tax planning to the multinational enterprises is obvious. But how to enhance the abilities of tax planning for improving the competitive power and increasing the incomes is a significant issue that the multinational enterprises must be considered constantly. The aim of this thesis is to discuss the specific tax planning strategy of multinational enterprises of China. By consulting some reference materials, this paper probes into the risks that existing in tax planning of multinational enterprises and the basis for tax planning, then gives some suggestions on tax planning strategy. By researching the relevant materials, it brings out that the multinational enterprises could take the reasonable forms of tax planning, improve the awareness of tax planning, avoid the risk in the tax planning, enhance the market competitiveness, and increase incomes, to achieve the purpose of tax planning.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Zheng Zhang
PY  - 2017/11
DA  - 2017/11
TI  - International Tax Planning and Strategies of Multinational Enterprises in China
BT  - Proceedings of the 2nd International Conference on Education Technology and Economic Management (ICETEM 2017)
PB  - Atlantis Press
SP  - 27
EP  - 30
SN  - 2352-5398
UR  - https://doi.org/10.2991/icetem-17.2017.6
DO  - 10.2991/icetem-17.2017.6
ID  - Zhang2017/11
ER  -